AAA.D: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AAA.D
Largest movements
- Receivables within one year +€45,321
up €45,321 (+79.2%), from €57,189 to €102,510
of which Trade receivables: +€42,023
- Cash -€9,182
down €9,182 (-64.9%), from €14,149 to €4,967
mainly Receivables within one year (-€45,321) and Tax, wage and social debts (-€2,860)
- Tangible fixed assets -€7,792
down €7,792 (-49.1%), from €15,858 to €8,067
- Trade debts +€30,456
up €30,456 (+65.3%), from €46,658 to €77,114
- Tax, wage and social debts -€2,860
down €2,860 (-30.1%), from €9,518 to €6,658
of which Taxes: -€1,664
- Other operating charges +€2,916
up €2,916 (+358.2%), from €814 to €3,730
- Staff costs +€2,242
up €2,242 (+14.3%), from €15,718 to €17,961
- Gross operating margin -€2,037
down €2,037 (-5.7%), from €35,452 to €33,415
- Depreciation +€1,341
up €1,341 (+20.8%), from €6,450 to €7,792
- Taxes +€862
up €862 (+34.7%), from €2,479 to €3,341
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,196 | €115,543 | +€28,347 | +32.5% |
| Fixed assets | 21/28 | €15,858 | €8,067 | -€7,792 | -49.1% |
| Tangible fixed assets | 22/27 | €15,858 | €8,067 | -€7,792 | -49.1% |
| Furniture and vehicles | 24 | €15,858 | €8,067 | -€7,792 | -49.1% |
| Current assets | 29/58 | €71,338 | €107,476 | +€36,139 | +50.7% |
| Amounts receivable within one year | 40/41 | €57,189 | €102,510 | +€45,321 | +79.2% |
| Trade receivables | 40 | €57,165 | €99,189 | +€42,023 | +73.5% |
| Other amounts receivable | 41 | €24 | €3,321 | +€3,297 | +13942.2% |
| Cash at bank and in hand | 54/58 | €14,149 | €4,967 | -€9,182 | -64.9% |
| Total equity and liabilities | 10/49 | €87,196 | €115,543 | +€28,347 | +32.5% |
| Equity | 10/15 | €29,820 | €30,259 | +€439 | +1.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,820 | €28,259 | +€439 | +1.6% |
| Amounts payable | 17/49 | €57,376 | €85,284 | +€27,908 | +48.6% |
| Amounts payable within one year | 42/48 | €57,376 | €85,284 | +€27,908 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | - | €605 | +€605 | |
| Trade debts | 44 | €46,658 | €77,114 | +€30,456 | +65.3% |
| Suppliers | 440/4 | €46,658 | €77,114 | +€30,456 | +65.3% |
| Taxes, remuneration and social security | 45 | €9,518 | €6,658 | -€2,860 | -30.1% |
| Taxes | 450/3 | €5,559 | €3,895 | -€1,664 | -29.9% |
| Remuneration and social security | 454/9 | €3,959 | €2,763 | -€1,196 | -30.2% |
| Other amounts payable | 47/48 | €1,200 | €907 | -€293 | -24.4% |
| Non-recurring operating income | 76A | €13,568 | - | -€13,568 | |
| Remuneration, social security and pensions | 62 | €15,718 | €17,961 | +€2,242 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,450 | €7,792 | +€1,341 | +20.8% |
| Other operating charges | 640/8 | €814 | €3,730 | +€2,916 | +358.2% |
| Gross operating margin | 9900 | €35,452 | €33,415 | -€2,037 | -5.7% |
| Operating profit (loss) | 9901 | €12,469 | €3,933 | -€8,536 | -68.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €308 | €153 | -€155 | -50.3% |
| Recurring financial charges | 65 | €308 | €153 | -€155 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €12,161 | €3,780 | -€8,381 | -68.9% |
| Income taxes | 67/77 | €2,479 | €3,341 | +€862 | +34.7% |
| Profit (loss) for the period | 9904 | €9,682 | €439 | -€9,243 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,682 | €439 | -€9,243 | -95.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.